Section 22(2) in The Central Sales Tax (Amendment) Act, 2001
(2)Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860 ) and the Authority shall be deemed to be Code of Criminal Procedure, 1973 (2 of 1974 ). a civil court for the purposes of section 195 a d Chapter XXVI of the
